Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

1 40

1 Fund Balance with Treasury (Note 3) 1 101000 Fund Balance With Treasury E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

1 Fund Balance with Treasury (Note 3) 1 109000 Fund Balance With Treasury While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2

2.1 01

2 Investments (Note 5) 2.1 161000

Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 161100

Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 161200

Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 161300

Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 161800 Market Adjustment - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 162000

Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 162100

Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 162200

Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 162300

Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 163000

Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 163100

Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 163300

Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 164300

Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2 Investments (Note 5) 2.1 169000 Other Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 02

2 Investments (Note 5) 2.2 134200 Interest Receivable - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3

3.1 10

3 Accounts Receivable (Note 6) 3.1 198100

Receivable from Custodian or Non-Entity Assets Receivable From 

a Federal Agency - Other Than the General Fund of the U.S. 

Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

3.2 12

3 Accounts Receivable (Note 6) 3.2 192300 Contingent Receivable for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3 Accounts Receivable (Note 6) 3.2 192500 Capital Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.3 21

3 Accounts Receivable (Note 6) 3.3 132000 Funded Employment Benefit Contributions Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3 Accounts Receivable (Note 6) 3.3 132100 Unfunded FECA Benefit Contributions Receivable E F EG U 7

3.4 22

3 Accounts Receivable (Note 6) 3.4 131000 Accounts Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

3 Accounts Receivable (Note 6) 3.4 131900 Allowance for Loss on Accounts Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

Asset for agency's custodial and non-entity liabilities - other than the 

General Fund of the U.S. Government

Accounts receivable, capital transfers

Benefit program contributions receivable

Accounts receivable, net

Intra-governmental

Fund Balance with Treasury (Note 3)

Investments (Note 5)

Federal investments (Note 5)

Interest receivable - investments (Note 5)

Accounts receivable, net (Note 6)

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

Assets (Note 2)

Bulletin No. 2020-21 DRAFT 1 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

3 Accounts Receivable (Note 6) 3.4 136000 Penalties and Fines Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3 Accounts Receivable (Note 6) 3.4 136700

Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3 Accounts Receivable (Note 6) 3.4 137000 Administrative Fees Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3 Accounts Receivable (Note 6) 3.4 137700

Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

5 Other (Note 12) 3.4 199000 Other Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 7

3.5 27

3 Accounts Receivable (Note 6) 3.5 133000 Receivable for Transfers of Currently Invested Balances E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3 Accounts Receivable (Note 6) 3.5 133500 Expenditure Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3 Accounts Receivable (Note 6) 3.5 139000 Appropriated Dedicated Collections Receivable E F ES/ET/US/UT E/U

4

4.1 04

3 Accounts Receivable (Note 6) 4.1 134000 Interest Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 7

4 Loans Receivable 4.1 134100 Interest Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

4 4.2 17

4 Loans Receivable 4.2 135000 Loans Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

4 Loans Receivable 4.2 135100 Capitalized Loan Interest Receivable - Non-Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

4 Loans Receivable 4.2 136100 Penalties and Fines Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

4 Loans Receivable 4.2 137100 Administrative Fees Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

5

5.1 23

5 Other (Note 12) 5.1 141000 Advances and Prepayments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

5.2 30

5 Other (Note 12) 5.2 192100 Receivable From Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

5 Other (Note 12) 5.2 199000 Other Assets E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

5 Other (Note 12) 5.2 199000 Other Assets E F GA E/U

5.3 46

None-GF 

account 5.3 198000

Asset for Agency's Custodial and Non-Entity Liabilities - General 

Fund of the U.S. Government E F GA U

6 Total intragovernmental 6

7

7 Cash and other monetary assets (Note 4) 7 110100 General Fund of the U.S. Government's Operating Cash E N GA/MR U

7 Cash and other monetary assets (Note 4) 7 110300 Restricted Operating Cash E N GA/MR U

7 Cash and other monetary assets (Note 4) 7 110900 Checks Outstanding E N GA/MR U

7 Cash and other monetary assets (Note 4) 7 111000 Undeposited Collections E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7 Cash and other monetary assets (Note 4) 7 112000 Imprest Funds E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 Cash and other monetary assets (Note 4) 7 112500 U.S. Debit Card Funds E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 Cash and other monetary assets (Note 4) 7 113000 Funds Held Outside of Treasury - Budgetary E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 Cash and other monetary assets (Note 4) 7 113500 Funds Held Outside of Treasury - Non-Budgetary E N DF E/U

7 Cash and other monetary assets (Note 4) 7 114500

Cash Held by U.S. Disbursing Officers Outside the Treasury's 

General Account E N GA/MR U

7 Cash and other monetary assets (Note 4) 7 119000 Other Cash E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

Other assets

Asset for agency's custodial and non-entity liabilities

Total Intra-governmental

This line is calculated. Equals sum of lines 1 through 5.

With the public

Cash and other monetary assets (Note 4)

Loans receivable

Interest receivable - loans and not otherwise classified

Loans receivable

Other Assets (Note 12)

Advances to others and prepayments

Transfers receivable

Bulletin No. 2020-21 DRAFT 2 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

7 Cash and other monetary assets (Note 4) 7 119090 Other Cash - International Monetary Fund E EG U

7 Cash and other monetary assets (Note 4) 7 119305 International Monetary Fund - Letter of Credit E EG U

7 Cash and other monetary assets (Note 4) 7 119306

International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment E EG U

7 Cash and other monetary assets (Note 4) 7 119307 International Monetary Fund - Dollar Deposits With the IMF E EG U

7 Cash and other monetary assets (Note 4) 7 119309 International Monetary Fund - Currency Holdings E EG U

7 Cash and other monetary assets (Note 4) 7 119333 International Monetary Fund - Reserve Position E EG U

7 Cash and other monetary assets (Note 4) 7 119400

Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR) E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 Cash and other monetary assets (Note 4) 7 119500 Other Monetary Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7 Cash and other monetary assets (Note 4) 7 120000 Foreign Currency E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7 Cash and other monetary assets (Note 4) 7 120500 Foreign Currency Denominated Equivalent Assets E N EP E

7 Cash and other monetary assets (Note 4) 7 120900 Uninvested Foreign Currency E N EP E

7 Cash and other monetary assets (Note 4) 7 134400 Interest Receivable on Special Drawing Rights (SDR) E N EP E

7 Cash and other monetary assets (Note 4) 7 138400 Interest Receivable - Foreign Currency Denominated Assets E N EP E

7 Cash and other monetary assets (Note 4) 7 153100 Seized Monetary Instruments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 Cash and other monetary assets (Note 4) 7 153200 Seized Cash Deposited E N DF E/U

8

9 Accounts Receivable, net (Note 6) 8 131000 Accounts Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

9 Accounts Receivable, net (Note 6) 8 131900 Allowance for Loss on Accounts Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 Accounts Receivable, net (Note 6) 8 132000 Funded Employment Benefit Contributions Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 Accounts Receivable, net (Note 6) 8 132100 Unfunded FECA Benefit Contributions Receivable E N EG U

10 Taxes Receivable, net (Note 7) 8 132500 Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 Taxes Receivable, net (Note 7) 8 132900 Allowance for Loss on Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 Accounts Receivable, net (Note 6) 8 134000 Interest Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U

10 Taxes Receivable, net (Note 7) 8 134300 Interest Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 Accounts Receivable, net (Note 6) 8 134700

Allowance for Loss on Interest Receivable - Not Otherwise 

Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 Taxes Receivable, net (Note 7) 8 134800 Allowance for Loss on Interest Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 Accounts Receivable, net (Note 6) 8 136000 Penalties and Fines Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 Taxes Receivable, net (Note 7) 8 136300 Penalties and Fines Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 Accounts Receivable, net (Note 6) 8 136700

Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 Taxes Receivable, net (Note 7) 8 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 Accounts Receivable, net (Note 6) 8 137000 Administrative Fees Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 Taxes Receivable, net (Note 7) 8 137300 Administrative Fees Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 Accounts Receivable, net (Note 6) 8 137700

Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 Taxes Receivable, net (Note 7) 8 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9

11 Direct Loan and Loan Guarantees, net (Note 8) 9 134100 Interest Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 134500 Allowance for Loss on Interest Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 135000 Loans Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 135090 Loans Receivable - International Monetary Fund E EG U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 135900 Allowance for Loss on Loans Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 135990

Allowance for Loss on Loans Receivable - International Monetary 

Fund E EG U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 136100 Penalties and Fines Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 137100 Administrative Fees Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 137500 Allowance for Loss on Administrative Fees Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 138000 Loans Receivable - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Accounts receivable, net (Note 6)

Direct loan and loan guarantees receivable, net (Note 8)

Bulletin No. 2020-21 DRAFT 3 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

11 Direct Loan and Loan Guarantees, net (Note 8) 9 138100 Interest Receivable - Loans - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 138500

Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 139900 Allowance for Subsidy E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 155100 Foreclosed Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 Direct Loan and Loan Guarantees, net (Note 8) 9 155900 Foreclosed Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 9 164200

Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 9 164300

Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 9 164400

Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 9 164500

Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 9 164600

Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 9 164700

Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10

12 Inventory and related property, net (Note 9) 10 151100 Operating Materials and Supplies Held for Use E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 151200 Operating Materials and Supplies Held in Reserve for Future Use E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 151300

Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 151400 Operating Materials and Supplies Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 151600 Operating Materials and Supplies in Development E EG/ER/ET E/U

12 Inventory and related property, net (Note 9) 10 151900 Operating Materials and Supplies - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 152100 Inventory Purchased for Resale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 152200 Inventory Held in Reserve for Future Sale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 152300 Inventory Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 152400 Inventory - Excess, Obsolete, and Unserviceable E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 152500 Inventory - Raw Materials E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 152600 Inventory - Work-in-Process E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 152700 Inventory - Finished Goods E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 152900 Inventory - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 154100 Forfeited Property Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 154200 Forfeited Property Held for Donation or Use E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 154900 Forfeited Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 156100

Commodities Held Under Price Support and Stabilization Support 

Programs E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 156900 Commodities - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 157100 Stockpile Materials Held in Reserve E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 157200 Stockpile Materials Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 159100 Other Related Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 Inventory and related property, net (Note 9) 10 159900 Other Related Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11

13 General property, plant, and equipment, net (Note 10) 11 171100 Land and Land Rights E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 171200 Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 171900 Accumulated Depreciation on Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 172000 Construction-in-Progress E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 173000 Buildings, Improvements, and Renovations E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 173900

Accumulated Depreciation on Buildings, Improvements, and 

Renovations E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 174000 Other Structures and Facilities E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 174900 Accumulated Depreciation on Other Structures and Facilities E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Inventory and related property, net (Note 9)

General property, plant, and equipment, net (Note 10)

Bulletin No. 2020-21 DRAFT 4 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

13 General property, plant, and equipment, net (Note 10) 11 175000 Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 175900 Accumulated Depreciation on Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 181000 Assets Under Capital Lease E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 181900 Accumulated Depreciation on Assets Under Capital Lease E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 182000 Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 182900 Accumulated Amortization on Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 183000 Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 183200 Internal-Use Software in Development E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 183900 Accumulated Amortization on Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 184000 Other Natural Resources E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 184900 Allowance for Depletion E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 189000 Other General Property, Plant, and Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 General property, plant, and equipment, net (Note 10) 11 189900

Accumulated Depreciation on Other General Property, Plant, and 

Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12

8 Investments (Note 5) 12 134200 Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 12 134600 Allowance for Loss on Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 12 161000

Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 12 161100

Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 12 161200

Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 12 161300

Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 12 161800 Market Adjustment - Investments E E/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 12 162000

Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities E E/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

8 Investments (Note 5) 12 162100

Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

8 Investments (Note 5) 12 162200

Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

8 Investments (Note 5) 12 162300

Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

8 Investments (Note 5) 12 167000 Foreign Investments E N EP E

8 Investments (Note 5) 12 167100 Discount on Foreign Investments E N EP E

8 Investments (Note 5) 12 167200 Premium on Foreign Investments E N EP E

8 Investments (Note 5) 12 167900 Foreign Exchange Rate Revalue Adjustments - Investments E N EP E

8 Investments (Note 5) 12 169000 Other Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

Investments (Note 5)

Investments (Note 5) 13

8 Investments (Note 5) 13 165000 Preferred Stock in Federal Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 13 165100

Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 13 165200

Common Stock Warrants in Federal Government Sponsored 

Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 Investments (Note 5) 13 165300

Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

14

14 Other (Note 12) 14 141000 Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

14 Other (Note 12) 14 199000 Other Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 4

14 Other (Note 12) 14 199500

General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

None 15

Investments in government-sponsored enterprises (for use by Treasury 

only)

Other assets (Note 12)

Total with the public

Securities and investments (Note 5)

Bulletin No. 2020-21 DRAFT 5 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

15 Total Assets 16

16 Stewartship PP&E (Note 11) 17

18 40

None-GF 

account 18 201000 Liability for Fund Balance With Treasury E F GA U

None-GF 

account 18 209010 Liability for Fund Balance While Awaiting a Warrant E F GA U

19

19.1 12

19 Other (Notes 15,16, and 17) 19.1 292300 Contingent Liability for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 19.1 297000 Liability for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.2 21

19 Other (Notes 15,16, and 17) 19.2 221300 Employer Contributions and Payroll Taxes Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 19.2 221500 Other Post Employment Benefits Due and Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 19.2 222500 Unfunded FECA Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 19.2 229000 Other Unfunded Employment Related Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.3 22

17 Accounts Payable 19.3 211000 Accounts Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

17 Accounts Payable 19.3 212000 Disbursements in Transit E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 19.3 213000 Contract Holdbacks E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

17 Accounts Payable 19.3 217000 Subsidy Payable to the Financing Account E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 19.3 219000 Other Liabilities With Related Budgetary Obligations E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 19.3 294000 Capital Lease Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

17 Accounts Payable 19.3 296000 Accounts Payable From Canceled Appropriations E F EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

19 Other (Notes 15,16, and 17) 19.3 299000 Other Liabilities Without Related Budgetary Obligations E F CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/U

19.4 27

17 Accounts Payable 19.4 215000 Payable for Transfers of Currently Invested Balances E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

17 Accounts Payable 19.4 215500 Expenditure Transfers Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

19 Other (Notes 15,16, and 17) 19.4 299100 Other Liabilities - Reductions E F EC/EG/EM/EP/ER/ES/ET/TR E/U

19 Other (Notes 15,16, and 17) 19.4 299200 Appropriated Dedicated Collections Liability E F ES/ET/US/UT E/U

20

20.1 01

18 Debt (Note 14) 20.1 253000

Securities Issued by Federal Agencies Under General and Special 

Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

18 Debt (Note 14) 20.1 253100

Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

18 Debt (Note 14) 20.1 253200

Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

18 Debt (Note 14) 20.1 253300

Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

18 Debt (Note 14) 20.1 253400

Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

Accounts payable

Transfers payable

Federal debt and interest payable (Note 14)

Federal debt

Stewardship PP&E (Note 11)

Liabilities (Note 13)

Intra-governmental

Liability for Fund Balance with Treasury

Accounts payable

Accounts payable, capital transfers

Benefit program contributions payable (Note 15)

This line is calculated. Equals the sum of lines 7 through 14.

Total assets

This line is calculated. Equals the sum of lines 6 and 15.

Bulletin No. 2020-21 DRAFT 6 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

18 Debt (Note 14) 20.1 254000 Participation Certificates E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

20.2 02

18 Debt (Note 14) 20.2 214200 Accrued Interest Payable - Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

21

21.1 04

17 Accounts Payable 21.1 214000 Accrued Interest Payable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

18 Debt (Note 14) 21.1 214100 Accrued Interest Payable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

21.2 17

18 Debt (Note 14) 21.2 251000 Principal Payable to the Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

18 Debt (Note 14) 21.2 251100 Capitalized Loan Interest Payable - Non-Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

18 Debt (Note 14) 21.2 252000 Principal Payable to the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

18 Debt (Note 14) 21.2 259000 Other Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22

22.1 23

19 Other (Notes 15,16, and 17) 22.1 231000 Liability for Advances and Prepayments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

19 Other (Notes 15,16, and 17) 22.1 232000 Other Deferred Revenue E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22.2 29

19 Other (Notes 15,16, and 17) 22.2 221300 Employer Contributions and Payroll Taxes Payable E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 22.2 222500 Unfunded FECA Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 22.2 229000 Other Unfunded Employment Related Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 22.2 240000

Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections E Z CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 22.2 241000 Liability for Clearing Accounts E Z CF E/U

19 Other (Notes 15,16, and 17) 22.2 299000 Other Liabilities Without Related Budgetary Obligations E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

22.3 30

18 Debt (Note 14) 22.3 259000 Other Debt E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 22.3 299000 Other Liabilities Without Related Budgetary Obligations E F GA E/U

19 Other (Notes 15,16, and 17) 22.3 299000 Other Liabilities Without Related Budgetary Obligations E G CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 22.3 299100 Other Liabilities - Reductions E F GA E/U

19 Other (Notes 15,16, and 17) 22.3 299100 Other Liabilities - Reductions E G EC/EG/EM/EP/ER/ES/ET/TR E/U

22.4 46

19 Other (Notes 15,16, and 17) 22.4 298000 Custodial Liability E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 22.4 298500

Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

22.5 10

19 Other (Notes 15,16, and 17) 22.5 298000 Custodial Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

19 Other (Notes 15,16, and 17) 22.5 298500

Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

20 Total intragovernmental 23

24

This line is calculated. Equals the sum of lines 18 through 22.

With the public

Accounts payable

Other liabilities (without reciprocals) (Note 15)

Other liabilities (Note 17)

Liability to the General Fund of the U.S. Government for custodial and 

other non-entity assets (Note 17)

Liability to agency other than the General Fund of the U.S. Government 

for custodial and other non-entity assets

Total Intra-governmental

Debt associated with loans (Note 14)

Interest payable - loans and not otherwise classified

Loans payable

Other Liabilities (Notes 15 and 17)

Advances from others and deferred credits (Note 17)

Interest payable - debt

Bulletin No. 2020-21 DRAFT 7 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

21 Accounts Payable 24 211000 Accounts Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

21 Accounts Payable 24 212000 Disbursements in Transit E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

21 Accounts Payable 24 214000 Accrued Interest Payable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

21 Accounts Payable 24 296000 Accounts Payable From Canceled Appropriations E N EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

25

23 Debt held by the public (Note 14) 25 214100 Accrued Interest Payable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

23 Debt held by the public (Note 14) 25 214200 Accrued Interest Payable - Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

23 Debt held by the public (Note 14) 25 253000

Securities Issued by Federal Agencies Under General and Special 

Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

23 Debt held by the public (Note 14) 25 253100

Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

23 Debt held by the public (Note 14) 25 253200

Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

23 Debt held by the public (Note 14) 25 253300

Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

23 Debt held by the public (Note 14) 25 253400

Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

23 Debt held by the public (Note 14) 25 254000 Participation Certificates E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

23 Debt held by the public (Note 14) 25 259000 Other Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26

24 Federal employee and veteran benefits (Note 15) 26 219100

Liability for Employer Benefits and Claims Incurred but Not 

Reported E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 26 221300 Employer Contributions and Payroll Taxes Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 Federal employee and veteran benefits (Note 15) 26 221500 Other Post Employment Benefits Due and Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 Federal employee and veteran benefits (Note 15) 26 221600 Pension Benefits Due and Payable to Beneficiaries E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 Federal employee and veteran benefits (Note 15) 26 221700 Benefit Premiums Payable to Carriers E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 Federal employee and veteran benefits (Note 15) 26 221800 Life Insurance Benefits Due and Payable to Beneficiaries E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 26 222000 Unfunded Leave E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 26 229000 Other Unfunded Employment Related Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 Federal employee and veteran benefits (Note 15) 26 261000 Actuarial Pension Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 Federal employee and veteran benefits (Note 15) 26 262000 Actuarial Health Insurance Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 Federal employee and veteran benefits (Note 15) 26 263000 Actuarial Life Insurance Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 Federal employee and veteran benefits (Note 15) 26 265000 Actuarial FECA Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 Federal employee and veteran benefits (Note 15) 26 269000 Other Actuarial Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27

25 Environmental and disposal liabilities (Note 16) 27 299500 Estimated Cleanup Cost Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U

28

26 Benefits due and payable 28 216000 Entitlement Benefits Due and Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

29

22 Loan guarantee liability 29 218000 Loan Guarantee Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

30

27 Other (Notes 15,16,17,18, and 19) 30 211200 Accounts Payable for Federal Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 30 292200 Contingent Liabilities - Federal Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

31

27 Other (Notes 15,16,17,18, and 19) 31 220000 Liability for Unpaid Insurance Claims E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 31 220500 Liability for Unearned Insurance Premiums E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 31 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 Other liabilities (Notes 17, 18, and 19)

Benefits due and payable

Loan guarantee liability (Note 8)

Liabilities to Government-sponsored enterprises (for use by Treasury 

only)

Insurance and guarantee program liabilities

Federal debt and interest payable (Note 14)

Federal employee and veteran benefits payable (Note 15)

Environmental and disposal liabilities (Note 16)

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Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

None-GF 

account 32 201000 Liability for Fund Balance With Treasury E N GA U

27 Other (Notes 15,16,17,18, and 19) 32 213000 Contract Holdbacks E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 219000 Other Liabilities With Related Budgetary Obligations E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 219200

Special Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks E N EP E

27 Other (Notes 15,16,17,18, and 19) 32 219300 Allocation of Special Drawing Rights (SDRs) E N EP E

27 Other (Notes 15,16,17,18, and 19) 32 221000 Accrued Funded Payroll and Leave E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 221100 Withholdings Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 231000 Liability for Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 232000 Other Deferred Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 240000

Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 241000 Liability for Clearing Accounts E N CF E/U

27 Other (Notes 15,16,17,18, and 19) 32 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 291000 Prior Liens Outstanding on Acquired Collateral E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 292000 Contingent Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 294000 Capital Lease Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27 Other (Notes 15,16,17,18, and 19) 32 298000 Custodial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 2

27 Other (Notes 15,16,17,18, and 19) 32 299000 Other Liabilities Without Related Budgetary Obligations E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

None 33

28 Total liabilities 34

29 Commitments and contingencies (Note 20) 35

36

36.1

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 309000 Unexpended Appropriations While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR E

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR E

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR E

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR E

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 310500

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G EC/EG/EM/EP/ER/ES/ET/TR E

Unexpended appropriations - Funds from Dedicated Collections

Total with the public

This line is calculated. Equals sum of lines 24 through 32.

Total liabilities

This line is calculated. Equals the sum of lines 23 and 33.

Commitments and Contingencies (Note 19)

Net position

Total net position - Funds from Dedicated Collections (Note 20) 

(Combined or Consolidated)

Bulletin No. 2020-21 DRAFT 9 IRC Handout July 16, 2020
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Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR E

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR E

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G EC/EG/EM/EP/ER/ES/ET/TR E

30

Unexpended appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21) 36.1 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G EC/EG/EM/EP/ER/ES/ET/TR E

36.2

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 510000 Revenue From Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 510900 Contra Revenue for Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 520000 Revenue From Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 520900 Contra Revenue for Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 531000 Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 531100 Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 531400

Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 531500

Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 531800 Contra Revenue for Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 531900 Contra Revenue for Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Cumulative results of operations - Funds from Dedicated Collections

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Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 532000 Penalties and Fines Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 532400 Contra Revenue for Penalties and Fines E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 532900 Contra Revenue for Administrative Fees E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 540000 Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 550000 Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 560900 Contra Revenue for Donations - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 561000 Donated Revenue - Non-Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 561900 Contra Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 565000 Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 565900 Contra Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 570500

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

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Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 571300

Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 572000 Financing Sources Transferred In Without Reimbursement E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 573000 Financing Sources Transferred Out Without Reimbursement E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 573500 Appropriated Dedicated Collections to be Transferred In E F ES/ET/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 573600 Appropriated Dedicated Collections to be Transferred Out E F ES/ET/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 574000 Appropriated Dedicated Collections Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 574500 Appropriated Dedicated Collections Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 575000 Expenditure Financing Sources - Transfers-In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 575600

Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 576000 Expenditure Financing Sources - Transfers-Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 576600

Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 577500 Non-Budgetary Financing Sources Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 577600 Non-Budgetary Financing Sources Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 579000 Other Financing Sources E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 579100 Adjustment to Financing Sources - Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Bulletin No. 2020-21 DRAFT 12 IRC Handout July 16, 2020
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Line

No.

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Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 579200 Financing Sources To Be Transferred Out - Contingent Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 580100 Tax Revenue Collected - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 580200 Tax Revenue Collected - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 580300 Tax Revenue Collected - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 580400 Tax Revenue Collected - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 580500 Tax Revenue Collected - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 580600 Tax Revenue Collected - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 583100 Contra Revenue for Taxes - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 583200 Contra Revenue for Taxes - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

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# Balsht Line Name

Optional 

Line

No.

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Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 583300 Contra Revenue for Taxes - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 583400 Contra Revenue for Taxes - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 583600 Contra Revenue for Taxes - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 589100 Tax Revenue Refunds - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 589200 Tax Revenue Refunds - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 589300 Tax Revenue Refunds - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 589400 Tax Revenue Refunds - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 589500 Tax Revenue Refunds - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 589600 Tax Revenue Refunds - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 590000 Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E 2

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 590900 Contra Revenue for Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E 2

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 592100

Valuation Change in Investments - Exchange Stabilization Fund 

(ESF) E N ER E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 592200

Valuation Change in Investments for Federal Government 

Sponsored Enterprise E N UG E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 592300 Valuation Change in Investments - Beneficial Interest in Trust E N UG E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 599000 Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 599100 Accrued Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Bulletin No. 2020-21 DRAFT 14 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 599400

Offset to Non-Entity Accrued Collections - Statement of Changes 

in Net Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 599700

Financing Sources Transferred In From Custodial Statement 

Collections E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 599800

Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 610000 Operating Expenses/Program Costs E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 632000 Interest Expenses on Securities E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 633000 Other Interest Expenses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 633800 Remuneration Interest E F/N EP E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 650000 Cost of Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Bulletin No. 2020-21 DRAFT 15 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 679500

Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees E N DF E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 680000 Future Funded Expenses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 685000

Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 690000 Non-Production Costs E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 711000 Gains on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 711100 Gains on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 711200 Gains on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 717100 Gains on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 717200 Losses on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N EP E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 719100

Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges E N EP E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 721000 Losses on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 721100 Losses on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 721200 Losses on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 727100 Gains on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Bulletin No. 2020-21 DRAFT 16 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 727200 Losses on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N EP E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 729000 Other Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 729100

Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges E N EP E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 729200 Other Losses From Impairment of Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 740500

Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 750000 Distribution of Income - Dividend E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 880100 Offset for Purchases of Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 880200 Purchases of Property, Plant, and Equipment E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 880300 Purchases of Inventory and Related Property E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

32

Cumulative results of operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) 36.2 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

37

37.1

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 309000 Unexpended Appropriations While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

None-GF 

account 37.1 309010 Appropriations Outstanding - Warrants to be Issued E F GA U

Total net position - Funds other than those from Dedicated Collections 

(Combined or Consolidated)

Unexpended appropriations - Funds other than those from Dedicated 

Collections

Bulletin No. 2020-21 DRAFT 17 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR U

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR U

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR U

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR U

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 310500

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G EC/EG/EM/EP/ER/ES/ET/TR U

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR U

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR U

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G EC/EG/EM/EP/ER/ES/ET/TR U

31

Unexpended appropriations - All Other Funds 

(Combined or Consolidated Totals) 37.1 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G EC/EG/EM/EP/ER/ES/ET/TR U

None-GF 

account 37.1 320000 Appropriations Outstanding - Cumulative B GA U

None-GF 

account 37.1 320100 Appropriations Outstanding - Warrants Issued E F GA U

None-GF 

account 37.1 320110 Appropriations Outstanding - Transfers E F GA U

None-GF 

account 37.1 320600 Appropriations Outstanding - Adjustments E F GA U

None-GF 

account 37.1 320700 Appropriations Outstanding - Used E F GA U

None-GF 

account 37.1 320800 Appropriations Outstanding - Prior-Period Adjustments E F GA U

37.2

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 510000 Revenue From Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 510900 Contra Revenue for Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 520000 Revenue From Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 520900 Contra Revenue for Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 531000 Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 531100 Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 531400

Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 531500

Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

Cumulative results of operations - Funds other than those from Dedicated 

Collections

Bulletin No. 2020-21 DRAFT 18 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 531800 Contra Revenue for Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 531900 Contra Revenue for Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 532000 Penalties and Fines Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 532400 Contra Revenue for Penalties and Fines E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 532900 Contra Revenue for Administrative Fees E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 540000 Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 540500 Unfunded FECA Benefit Revenue E F/N EG U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N EG U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 550000 Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 560900 Contra Revenue for Donations - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 561000 Donated Revenue - Non-Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 561900 Contra Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 565000 Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 565900 Contra Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

None-GF 

account 37.2 570005 Appropriations - Expended E F GA U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 570500

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

None-GF 

account 37.2 570810 Appropriations - Expended - Prior-Period Adjustments E F GA U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

None-GF 

account 37.2 571000

Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections E F GA U

None-GF 

account 37.2 571200

Accrual of Agency Amount To Be Collected - Custodial and NonEntity - General Fund of the U.S. Government E F GA U

Bulletin No. 2020-21 DRAFT 19 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 571300

Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 572000 Financing Sources Transferred In Without Reimbursement E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 573000 Financing Sources Transferred Out Without Reimbursement E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 573500 Appropriated Dedicated Collections to be Transferred In E F ES/ET/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 573600 Appropriated Dedicated Collections to be Transferred Out E F ES/ET/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 574000 Appropriated Dedicated Collections Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 574500 Appropriated Dedicated Collections Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 575000 Expenditure Financing Sources - Transfers-In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 575600

Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 576000 Expenditure Financing Sources - Transfers-Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 576600

Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 577500 Non-Budgetary Financing Sources Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 577600 Non-Budgetary Financing Sources Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 579000 Other Financing Sources E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 579001

Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization E G EG U

None-GF 

account 37.2 579010 Other General Fund Financing Sources E F/Z GA U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 579100 Adjustment to Financing Sources - Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 579200 Financing Sources To Be Transferred Out - Contingent Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 580100 Tax Revenue Collected - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 580200 Tax Revenue Collected - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 580300 Tax Revenue Collected - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 580400 Tax Revenue Collected - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 580500 Tax Revenue Collected - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

Bulletin No. 2020-21 DRAFT 20 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 580600 Tax Revenue Collected - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 583100 Contra Revenue for Taxes - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 583200 Contra Revenue for Taxes - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 583300 Contra Revenue for Taxes - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 583400 Contra Revenue for Taxes - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 583600 Contra Revenue for Taxes - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 589100 Tax Revenue Refunds - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 589200 Tax Revenue Refunds - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 589300 Tax Revenue Refunds - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 589400 Tax Revenue Refunds - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 589500 Tax Revenue Refunds - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 589600 Tax Revenue Refunds - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 590000 Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 590900 Contra Revenue for Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT U

None-GF 

account 37.2 591910

Cancellations of Revenue and Other Financing Sources - The 

General Fund of the U.S. Government E F GA U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 592100

Valuation Change in Investments - Exchange Stabilization Fund 

(ESF) E N ER U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 592200

Valuation Change in Investments for Federal Government 

Sponsored Enterprise E N UG U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 592300 Valuation Change in Investments - Beneficial Interest in Trust E N UG U

Bulletin No. 2020-21 DRAFT 21 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 599000 Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 599100 Accrued Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 599400

Offset to Non-Entity Accrued Collections - Statement of Changes 

in Net Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 599700

Financing Sources Transferred In From Custodial Statement 

Collections E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 599800

Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 610000 Operating Expenses/Program Costs E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 632000 Interest Expenses on Securities E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 633000 Other Interest Expenses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 650000 Cost of Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 679500

Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees E N DF U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 680000 Future Funded Expenses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 685000

Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 690000 Non-Production Costs E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 711000 Gains on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 711100 Gains on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

Bulletin No. 2020-21 DRAFT 22 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 711200 Gains on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 717100 Gains on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 717200 Losses on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 719090 Gains on International Monetary Fund Assets E EG U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 721000 Losses on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 721100 Losses on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 721200 Losses on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 727100 Gains on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 727200 Losses on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 729000 Other Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 729090 Losses on International Monetary Fund Assets E EG U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 729200 Other Losses From Impairment of Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 740500

Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 750000 Distribution of Income - Dividend E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

None-GF 

account 37.2 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F GA U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 880100 Offset for Purchases of Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 880200 Purchases of Property, Plant, and Equipment E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 880300 Purchases of Inventory and Related Property E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

33

Cumulative results of operations - All Other Funds 

(Combined or Consolidated Totals) 37.2 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

36 Total Net Position 38

37 Total liabilities and net position 39

Total net position

This line is calculated. Equals the sum of lines 36 and 37.

Total liabilities and net position

Bulletin No. 2020-21 DRAFT 23 IRC Handout July 16, 2020
Balsht Line 

# Balsht Line Name

Optional 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet (Optional 2020)

This line is calculated. Equals the sum of lines 34 and 38.

Bulletin No. 2020-21 DRAFT 24 IRC Handout July 16, 2020
Footnotes and Additional Information

1. For Reciprocal Category (RC) detail information, see TFM Volume I, Part 2, Chapter 4700, Agency Reporting 

Requirements for the Financial Report of the United States Government, Appendix 7.

2. FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin Islands as non-federal custodial 

liabilities as referenced in SFFAS No. 7, paragraph 289.

3. Does not include derivative assets.

4. Related to investments in derivative assets.

5. Includes non-derivative liabilities.

6. Related to derivative liabilities.

7. Exclude General Fund (Trading Partner code 9900) activity in this account.

8. Report only General Fund (Trading Partner code 9900) activity associated with this account. With the 

implementation of GTAS there is a new Federal/Non-federal attribute domain value of G for the General Fund.

Bulletin No. 2020-21 DRAFT 25 IRC Handout July 16, 2020